ERISA § 305A (29 U.S.C. § 1085a)

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Minimum funding standards

USC 2013 ed., current through 2014-01-16 · superseded Jan 5, 2015

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§§1085a, 1085b, 1086. Repealed. Pub. L. 109–280, title I, §101(a), Aug. 17, 2006, 120 Stat. 784

Source credit, amendments & notes

Effective Date of Repeal

Repeal applicable to plan years beginning after 2007, see section 101(d) of Pub. L. 109–280, set out as an Effective Date note under section 1082 of this title.

Applicability of Amendments by Subtitles A and B of Title I of Pub. L. 109–280

For special rules on applicability of amendments by subtitles A (§§101–108) and B (§§111–116) of title I of Pub. L. 109–280 to certain eligible cooperative plans, PBGC settlement plans, and eligible government contractor plans, see sections 104, 105, and 106 of Pub. L. 109–280, set out as notes under section 401 of Title 26, Internal Revenue Code.

ERISA § 305A (29 U.S.C. § 1085a) — Minimum funding standards · USC 2013 ed., current through 2014-01-16 · https://pensionresource.website/EAMain?content=EAMain.Law&id=usc29-1085a&asof=2008-01-08 · printed Oct 16, 2026

Cited by (code & regs)

29 C.F.R. § 4006.2 Definitions.
29 C.F.R. § 4010.4 Filers.
29 C.F.R. § 4010.8 Plan actuarial information.
29 C.F.R. § 4006.5 Exemptions and special rules.

No regulations are linked to this section in the library.

Guidance addressing this section

No documents are primarily about this section.

Also cited in 19 other documents

PBGC

Proposed Rules

91 FR 45739Proposed Jul 21, 2026 — Penalties for Failure To Provide Certain Notices or Other Material Information Comments due Sep 21, 2026 (g)(4)
90 FR 6894Proposed Jan 21, 2025 — Miscellaneous Corrections, Clarifications, and Improvements Comments due Mar 24, 2025 (c)(8)(B)(i)(c)(8)(B)(ii)(j)(5)(C)
84 FR 30666Proposed Jun 27, 2019 — Miscellaneous Corrections, Clarifications, and Improvements Comments due Aug 26, 2019

Final Rules

90 FR 39320 Aug 15, 2025 — Miscellaneous Corrections, Clarifications, and Improvements (c)(8)(B)(i)(c)(8)(B)(ii)(j)(5)(C)
90 FR 1374 Jan 8, 2025 — Adjustment of Civil Penalties for Inflation (g)(4)
89 FR 2132 Jan 12, 2024 — Adjustment of Civil Penalties for Inflation (g)(4)
88 FR 1991 Jan 12, 2023 — Adjustment of Civil Penalties for Inflation (g)(4)
87 FR 2340 Jan 14, 2022 — Adjustment of Civil Penalties for Inflation (g)(4)
86 FR 2541 Jan 13, 2021 — Adjustment of Civil Penalties for Inflation (g)(4)
85 FR 6046 Feb 4, 2020 — Miscellaneous Corrections, Clarifications, and Improvements
85 FR 2304 Jan 15, 2020 — Adjustment of Civil Penalties for Inflation (g)(4)
83 FR 67073 Dec 28, 2018 — Adjustment of Civil Penalties for Inflation (g)(4)
83 FR 1555 Jan 12, 2018 — Adjustment of Civil Penalties for Inflation (g)(4)
82 FR 8813 Jan 31, 2017 — Adjustment of Civil Penalties (g)(4)
81 FR 29765 May 13, 2016 — Adjustment of Civil Penalties (g)(4)

IRS / Treasury

Revenue Procedures

Rev. Proc. 2017-57 Oct 30, 2017 — This revenue procedure updates Rev. Proc. 2000–41 to take into account the enactment of subsequent legislation. This revenue procedure sets forth the procedure… (c)(5)(B)

Notices

Notice 2017-49 Oct 2, 2017 — This notice provides relief in connection with certain employee benefit plans because of damage caused by Hurricanes Harvey and Irma. The relief provided by th… (f)(j)(3)(j)(4)
Notice 2015-58 Sep 14, 2015 — This notice provides guidance on certain issues relating to the application of the Cooperative and Small Employer Charity Pension Flexibility Act, Pub. L. No. … (j)(1)(j)(4)

Department of Labor (EBSA)

Final Rules

80 FR 5626 Feb 2, 2015 — Annual Funding Notice for Defined Benefit Plans

No court rulings in the library cite this provision yet.

No private letter rulings in the library cite this provision yet.

Each row is a version of the text as published by the official source. Code dates are the edition/release point that first reflected the change; regulation dates are eCFR effective dates. The library checks the official sources automatically, so new versions appear here on their own; “run” opens the sync that recorded a version.

Effective	Through	Source	Amended by
Jan 4, 1995	Jan 7, 2008	USC 1994 ed., current through 1995-01-04 run 49	Pub. L. 101-239	View
Jan 8, 2008	Jan 4, 2015	USC 2013 ed., current through 2014-01-16 run 13		View · Redline (sign in)
Jan 5, 2015	Jan 23, 2020	USC 2015 ed., current through 2016-01-03 run 15	Pub. L. 113-97	View · Redline (sign in)
Jan 24, 2020	current	USC 2024 ed., current through 2025-01-06 run 1	Pub. L. 113-97	View · Redline (sign in)

Provision-level history (blame)